Bill Status of HB 1085   94th General Assembly


Short Description:  USE & OCC TAXES-MANUFACTURING

House Sponsors
Rep. Daniel V. Beiser-Lisa M. Dugan-Mike Boland, Karen A. Yarbrough and Careen M Gordon

Last Action  View All Actions

DateChamber Action
  1/9/2007HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-50from Ch. 120, par. 439.3-50
35 ILCS 120/2-45from Ch. 120, par. 441-45

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the manufacturing and assembling machinery and equipment exemption also includes production related tangible personal property. Defines "production related tangible personal property" as all tangible personal property used or consumed by the purchaser in a manufacturing facility in which a manufacturing process takes place, including tangible personal property purchased for incorporation into real estate within a manufacturing facility and including, but not limited to, tangible personal property used or consumed in activities such as preproduction material handling, receiving, quality control, inventory control, storage, staging, and packaging for shipping and transportation purposes. Provides that "production related tangible personal property" does not include (i) tangible personal property used, within or without a manufacturing facility, in sales, purchasing, accounting, fiscal management, marketing, personnel recruitment or selection, or landscaping or (ii) tangible personal property required to be titled or registered with a department, agency, or unit of federal, state, or local government. Effective immediately.

Actions 
DateChamber Action
  2/8/2005HouseFiled with the Clerk by Rep. Daniel V. Beiser
  2/8/2005HouseFirst Reading
  2/8/2005HouseReferred to Rules Committee
  2/10/2005HouseAssigned to Revenue Committee
  3/2/2005HouseAdded Co-Sponsor Rep. Karen A. Yarbrough
  3/9/2005HouseAdded Chief Co-Sponsor Rep. Lisa M. Dugan
  3/9/2005HouseAdded Chief Co-Sponsor Rep. Mike Boland
  3/10/2005HouseAdded Co-Sponsor Rep. Careen M Gordon
  3/10/2005HouseRule 19(a) / Re-referred to Rules Committee
  1/9/2007HouseSession Sine Die

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